Barreix A., Bernardi L., Marenzi A., Profeta P. (a cura di) (2008).

Tax Systems and Tax Reforms in Latin America. Routledge, London.

Abstract:

This paper is part of a wider research on “Tax Systems and Tax Reforms in Latin America”, carried on at the Department of Public Economics of the University of Pavia, under the direction of L. Bernardi, A. Barreix, A. Marenzi and P. Profeta, and the supervision of V. Tanzi. This paper reviews Argentina’s tax system. After a general introduction, the second section describes the reforms of the tax system that took place between 1990 and 2005. The third section presents the institutional features of the principal taxes collected in the country while the final section explores ideas for a future reform agenda.